Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment on
companies financial performance; and (2) the influence organizational commitment and
success of implementation accounting information system both jointly on companies
financial performance. The study was conducted survey method, consist of 38 BUMN
in Indonesia, the sample was taken by using simple random sampling from populations.
The collected were used questioners, and the validity and reliability of the data was
tested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this study
show that: (1) The organizational commitment significance effect on companies financial
performance; and (2) The organizational commitment and success of implementation
accounting information system both jointly significance effect on companies financial
performance specially on ROA dimension.